Exhibit 31.1

                                 CERTIFICATION

I, Charles M. Weaver, certify that:

1.    I have reviewed this annual report on Form 10-K in respect of the
      Corporate Backed Trust Certificates, Series 2001-23 Trust (the "Trust")
      and all reports on Form 8-K containing distribution or servicing reports
      of the Trust filed in respect of periods included in the year covered by
      this annual report of the Trust;

2.    Based on my knowledge, the information in these reports, taken as a
      whole, does not contain any untrue statement of a material fact or omit
      to state a material fact necessary to make the statements made, in light
      of the circumstances under which such statements were made, not
      misleading as of the last day of the period covered by this annual
      report;

3.    Based on my knowledge, the distribution or servicing information
      required to be provided to the Depositor by the Trustee under the
      pooling and servicing or similar agreement, for inclusion in these
      reports is included in these reports; and

4.    I am responsible for reviewing the activities performed by the Depositor
      and the Trustee under the pooling and servicing or similar agreement and
      based upon my knowledge and the annual compliance review required under
      that agreement, and except as disclosed in the reports, the Depositor
      and Trustee have each fulfilled its obligations under that agreement.

In giving the certifications above, I have reasonably relied on information
provided to me by the following unaffiliated party: U.S. Bank Trust National
Association, as Trustee.

Date: March 27, 2006


      /s/ CHARLES M. WEAVER
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Charles M. Weaver, Senior Vice President